D&co Time: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
D&co Time
Largest movements
- Stocks and contracts +€31,151
up €31,151 (+48.4%), from €64,333 to €95,483
- Receivables within one year -€8,595
down €8,595 (-90.5%), from €9,501 to €906
of which Other amounts receivable: -€6,649
- Tangible fixed assets -€3,092
down €3,092 (-23.7%), from €13,060 to €9,969
- Cash -€2,842
down €2,842 (-61.3%), from €4,637 to €1,795
mainly Stocks and contracts (-€31,151) and Tax, wage and social debts (-€694)
- Trade debts +€10,440
up €10,440 (+307.8%), from €3,392 to €13,832
of which Suppliers: +€10,390
- Profit (loss) carried forward +€6,964
up €6,964 (+652.8%), from €1,067 to €8,030
- Other operating charges -€3,520
down €3,520 (-85.9%), from €4,096 to €576
- Gross operating margin +€1,599
up €1,599 (+18.6%), from €8,611 to €10,210
- Financial income +€454
up €454 (+822.3%), from €55 to €510
- Financial charges -€367
down €367 (-80.6%), from €455 to €88
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,590 | €111,496 | +€16,906 | +17.9% |
| Fixed assets | 21/28 | €15,480 | €12,389 | -€3,092 | -20.0% |
| Tangible fixed assets | 22/27 | €13,060 | €9,969 | -€3,092 | -23.7% |
| Land and buildings | 22 | €5,920 | €5,296 | -€624 | -10.5% |
| Plant, machinery and equipment | 23 | €2,846 | €1,878 | -€968 | -34.0% |
| Furniture and vehicles | 24 | €4,295 | €2,795 | -€1,500 | -34.9% |
| Financial fixed assets | 28 | €2,420 | €2,420 | = | 0.0% |
| Current assets | 29/58 | €79,109 | €99,108 | +€19,998 | +25.3% |
| Stocks and contracts in progress | 3 | €64,333 | €95,483 | +€31,151 | +48.4% |
| Stocks | 30/36 | €64,333 | €95,483 | +€31,151 | +48.4% |
| Amounts receivable within one year | 40/41 | €9,501 | €906 | -€8,595 | -90.5% |
| Trade receivables | 40 | €2,852 | €906 | -€1,946 | -68.2% |
| Other amounts receivable | 41 | €6,649 | - | -€6,649 | |
| Cash at bank and in hand | 54/58 | €4,637 | €1,795 | -€2,842 | -61.3% |
| Deferred charges and accrued income | 490/1 | €639 | €924 | +€285 | +44.7% |
| Total equity and liabilities | 10/49 | €94,590 | €111,496 | +€16,906 | +17.9% |
| Equity | 10/15 | €21,067 | €28,030 | +€6,964 | +33.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,067 | €8,030 | +€6,964 | +652.8% |
| Amounts payable | 17/49 | €73,523 | €83,466 | +€9,943 | +13.5% |
| Amounts payable within one year | 42/48 | €73,523 | €83,466 | +€9,943 | +13.5% |
| Trade debts | 44 | €3,392 | €13,832 | +€10,440 | +307.8% |
| Suppliers | 440/4 | €3,392 | €13,782 | +€10,390 | +306.3% |
| Bills of exchange payable | 441 | - | €50 | +€50 | |
| Taxes, remuneration and social security | 45 | €1,600 | €906 | -€694 | -43.4% |
| Taxes | 450/3 | - | €906 | +€906 | |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Other amounts payable | 47/48 | €68,531 | €68,728 | +€197 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,048 | €3,092 | +€44 | +1.4% |
| Other operating charges | 640/8 | €4,096 | €576 | -€3,520 | -85.9% |
| Gross operating margin | 9900 | €8,611 | €10,210 | +€1,599 | +18.6% |
| Operating profit (loss) | 9901 | €1,467 | €6,542 | +€5,075 | +346.0% |
| Financial income | 75/76B | €55 | €510 | +€454 | +822.3% |
| Recurring financial income | 75 | €55 | €510 | +€454 | +822.3% |
| Financial charges | 65/66B | €455 | €88 | -€367 | -80.6% |
| Recurring financial charges | 65 | €455 | €88 | -€367 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €1,067 | €6,964 | +€5,897 | +552.8% |
| Profit (loss) for the period | 9904 | €1,067 | €6,964 | +€5,897 | +552.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,067 | €6,964 | +€5,897 | +552.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.